2005 (2) TMI 656

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....Appellant. S/Shri H.S. Srinivasa and T. Rajeswara Sastry, Advocates, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  These two appeals are filed by the Revenue against the Orders-in-Appeal Nos. 79 & 80/2003, dated 11-12-2003, passed by the Commissioner of Customs & Central Excise (Appeals), Hyderabad. 2. The Commissioner (Appeals) relied on the judgments of C....

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....lleged to have used were not identical is found irrelevant for Notification No. 1/93-C.E. In view of this, the Revenue has filed appeals against the Commissioner (Appeals)'s orders. 3. Shri L. Narasimha Murthy, learned SDR appeared for Revenue and S/Shri H.S. Srinivasa and T. Rajeswara Sastry, learned Advocates appeared for the Respondents. 4. The learned SDR reiterated the reasoni....

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....a Pharmaceuticals (P) Ltd. v. CCE, Chandigarh [1995 (75) E.L.T. 214 (S.C.)] followed by similar decisions by the Tribunal. Hence, the findings of the adjudicating authority is incorrect. (iii)    As regards the brand name ZIFF-SR, the same is assigned to the Respondent vide agreement dated 26-10-98. The adjudicating authority denied the benefit on the ground that on the package o....

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..... Rekvina Laboratories, Baroda was used on the carton box of the products DOXYREK-DR. It was also stated that in the carton of the product ZIFF-SR, the marketing company's name is printed and hence the exemption is not available. The respondents have clearly established that the brand names FERICH-SR and ZIFF-SR belong to them in view of the assignment. They have rightly relied on the decisions of....